ACHARYA DHARAMCHANDRADEO MEDICAL & RESEARCH TRUST,ALLAHABAD vs. DCIT(CPC), BANGALORE

ITA 58/ALLD/2023Status: DisposedITAT Allahabad14 September 2023AY 2016-174 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) passed an ex-parte order without adjudicating the issues on merits. Therefore, the matter was restored back to the CIT(A) for fresh adjudication after giving an opportunity to both parties.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution after the assessee failed to provide necessary documents and attend hearings. The assessee had initially filed a rectification application which was also dismissed.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal ex-parte without a proper adjudication on merits. Whether the CIT(A) followed the due process of law in hearing the appeal.

Which sections of the Income-tax Act were involved?

Section 154,Section 250(6),Section 253(6)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCHES, ALLAHABAD

Before: SHRI ABY T. VARKEY & SHRI RAMIT KOCHAR

Hearing: 04.09.2023Pronounced: 14.09.2023

PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:

This appeal, filed by assessee, arising out of the appellate order dated 28.02.2023 passed by the learned CIT(A) (National Faceless Appeal Centre (NFAC)) in DIN & Order No. ITBA/NFAC/S/250/2022-23/1050179844(1) for the assessment year 2016-17,which in turn has arisen from intimation dated 06.05.2018 passed by learned DCIT, CPC, Bangalore u/s 154 of the Income-tax Act, 1961. 2. The assessee has raised following grounds of appeal in memo of appeal filed with Income Tax Appellate Tribunal, Allahabad Bench, Allahabad:- “1. That in any view of the matter order passed under section 154 of the act dated 06.05.2018 is bad both on

The order continues below.

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